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Strategic Cost Management in Supply Chains, Part 1: Structural Cost Management
Accounting Horizons, 2009SYNOPSIS: Strategic cost management is the deliberate alignment of a firm’s resources and associated cost structure with long-term strategy and short-term tactics. Although managers continue to pursue efficiency and effectiveness within the firm, increasingly improvements are obtained across the value chain: through reconfiguring firm boundaries ...
Anderson, S.W., Dekker, H.C.
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Strategic Cost Management in Supply Chains, Part 2: Executional Cost Management
Accounting Horizons, 2009SYNOPSIS: Strategic cost management is the deliberate alignment of a firm’s resources and associated cost structure with long-term strategy and short-term tactics. Although managers continue to pursue efficiency and effectiveness within the firm, increasingly, improvements are obtained across the value chain, through reconfiguring firm boundaries ...
Anderson, S.W., Dekker, H.C.
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Knowledge management: a strategic cost management perspective
2012Economia Aziendale Online, No 1 (2004): Issue 1 ...
R. Silvi
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Target costing, co-ordination and strategic cost management
European Accounting Review, 1999During the last years issues of strategic management accounting have received widespread attention in the accounting literature. Yet the conceptual foundation of most proposals is not clear. This paper presents a theoretical analysis of one of the most prominent approaches of strategic management accounting, i.e. target costing.
Ralf Ewert, Christian Ernst
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Strategic cost management: an activity‐based management approach
Management Decision, 1998The design and implementation of new strategic management initiatives, such as reengineering, have been common since the publication of Hammer and Champy’s (1993) popular book on reengineering. In the process of designing and implementing these new initiatives, however, managers have virtually ignored the cost management system.
John M. Trussel, Larry N. Bitner
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International Journal of Production Research, 2021
In today’s complex supply networks sharing information between buyers and suppliers is critical for sustainable competitive advantage. In particular, for both business partners, cost information is highly relevant in purchasing situations.
F. Bodendorf, P. Merkl, Jörg Franke
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In today’s complex supply networks sharing information between buyers and suppliers is critical for sustainable competitive advantage. In particular, for both business partners, cost information is highly relevant in purchasing situations.
F. Bodendorf, P. Merkl, Jörg Franke
semanticscholar +1 more source
Strategic Cost Management in the Supply Chain
, 2020Companies increasingly face challenging economic times, where it is not uncommon to see revenues decline or remain stagnant. This can strain business viability and reduce the return on investment for shareholders. To increase the return on investment and
L. Ellram, Wendy L. Tate
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Customers’ managerial expectations and suppliers’ asymmetric cost management
Production and operations management, 2023This paper investigates how managers in the upstream firm (i.e., supplier) adjust their allocations of cost resources in response to managerial expectations of the downstream firms (i.e., customers) on the future demand and prospects.
Peng Liang, H. Cavusoglu, Nan Hu
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